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South Australia v Commonwealth ("the First Uniform Tax case") is a decision of the High Court of Australia that established the Commonwealth government's ability to impose a scheme of uniform income tax across the country and displace the State. It was a major contributor to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government, and was thus a watershed moment in the development of federalism in Australia.

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  • South Australia v Commonwealth ("the First Uniform Tax case") is a decision of the High Court of Australia that established the Commonwealth government's ability to impose a scheme of uniform income tax across the country and displace the State. It was a major contributor to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government, and was thus a watershed moment in the development of federalism in Australia. (en)
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  • 988932509 (xsd:integer)
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  • 1942-07-23 (xsd:date)
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  • The State of South Australia v The Commonwealth; The State of Victoria v The Commonwealth; The State of Queensland v The Commonwealth; The State of Western Australia v The Commonwealth (en)
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  • Latham CJ, Rich, Starke, McTiernan and Williams JJ (en)
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  • South Australia v Commonwealth (en)
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  • ' The Income Tax Act 1942 was valid under the taxation power. ' The State Grants Act 1942 was valid under the section 96 grants power. (en)
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  • South Australia v Commonwealth ("the First Uniform Tax case") is a decision of the High Court of Australia that established the Commonwealth government's ability to impose a scheme of uniform income tax across the country and displace the State. It was a major contributor to Australia's vertical fiscal imbalance in the spending requirements and taxing abilities of the various levels of government, and was thus a watershed moment in the development of federalism in Australia. (en)
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  • South Australia v Commonwealth (en)
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